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Glossary – Governmental Accounting Standards Board
… Statement No. 67, a blended or single rate (expressed as a percentage), which reflects (1) the long-term expected rate … plan’s net assets at fair value. Proportionate Shares The percentage of the Net Pension Liability (NPL) allocated to …
https://www.osc.ny.gov/retirement/employers/gasb/glossaryDiNapoli: Albany Woman Pleads Guilty: Second Defendant Indicted for Stealing More than $230,000 from Elderly Pensioner
… Diacetis pleaded guilty to grand larceny in the third degree before Judge Jennifer G. Sober in Rensselaer County … County Grand Jury with grand larceny in the second degree and was arraigned before Judge Sober on Nov. 8. …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-albany-woman-pleads-guilty-second-defendant-indicted-stealing-more-230000-elderly-pensionerDiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… president for more than 10 years. From late 2018 through 2023, Daley allegedly stole $4,155 in checks made payable to … least one deposit on a snowmobile for personal use and to pay for his everyday living expenses. In addition, Daley …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by NYSARC Rockland on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments RCM and the CFR Manual
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualServices to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up)
… and communities—by giving them time to transition, seek new employment, and enter workforce training programs. …
https://www.osc.ny.gov/state-agencies/audits/2025/02/10/services-workers-under-worker-adjustment-and-retraining-notification-act-followState Agencies Bulletin No. 2227
… paid on either the Institution or Administration pay cycle may be affected. *This does not apply to employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2227-paycheck-distribution-and-release-direct-deposit-funds-preparationState Agencies Bulletin No. 2328
… paid on either the Institution or Administration pay cycle and the Emergency payroll may be affected. *This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2328-paycheck-distribution-and-release-direct-deposit-funds-preparationAccounts Payable Advisory No. 29
… Subject : Certifying Controls over the Agency’s Payment Process Reference : Guide to Financial Operations: … Section 4.D - Certification of Internal Controls over the Payment Process Guidance : Title 2, Chapter I, Part 6, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationDiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… leave accruals to which she was not entitled. From April 2023 to October 2023, she allegedly stole $26,456.04 from the company. … She allegedly used a majority of the stolen funds to pay for home renovations, including a new roof and the …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000Medicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance
… each enrolled recipient. In turn, the MCOs are required to pay for the services their recipients require, including …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/medicaid-program-recovering-managed-care-payments-inpatient-services-behalf-recipientsState Agencies Bulletin No. 1090
To inform agencies of changes to the meaning and usage of some of the data elements in PayServ related to the implementation of the Statewide Financial System
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1090-payserv-data-conversion-requirements-statewide-financial-systemTransferring or Terminating Your Membership
… Tier Reinstatement Tier Reinstatement is a method of restoring a membership that has been … and your date of membership and tier restored. However, an earlier tier of membership does not always result in a … other system has already been terminated. New members are considered Tier 6 members and must pay required membership …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipOpinion 91-8
… of executing the district's bonds and issuing checks for the payment of principal and interest, and has no other powers and duties with respect to the sale, issuance or payment of bonds, the secretary-treasurer … of the bond (see Finigan v Zuber , 156 Misc 2d 479, 281 NYS 930; see also 15 McQuillin, Municipal Corporations [3rd …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Opinion 88-2
… the purpose of financing local improvements (1985 Opns St Comp No. 85-24, p 33). In Opn No. 85-24, supra , we stated … have to be founded in a physical improvement, but can also be based upon a service which enhances the value of … If a special assessment is not paid prior to the end of the fiscal year, the assessment with penalties is …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Opinion 89-50
… Mayor, Etc. of the City of New York , 25 Misc 219, 55 NYS 50, affd 40 App Div 331, 57 NYS 1039, 160 NY 691). The …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 89-15
… to purchase liability insurance for vehicles owned by the village fire department) VILLAGE LAW, §4-412: A village may not purchase liability insurance, nor agree to indemnify … village fire department. You state that a fire protection contract will be negotiated among the town board, on behalf …
https://www.osc.ny.gov/legal-opinions/opinion-89-15IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… councils, etc. established by law who serve without salary. 54101 Non-Employee Travel – Board Member Non-employee … of materials, supplies or services under $250 and salary advances. 59003 Confidential Advance Cash advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceMedicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services
… deductibles and coinsurance). If Plans deny a claim or pay a different amount than what a provider billed, Plans …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-servicesDiNapoli: Property Tax Exemptions Top $450 Billion
… highlighting recent trends in property tax exemptions in New York State outside of New York City and the impact they have … the loss of property tax revenue, some local governments charge user fees to not-for-profit organizations to help pay …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionDiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… William V. Grady. “Fire district officials treated public money like their own personal bank account,” said DiNapoli. … and properly.” The East Clinton Fire District serves about 2,500 residents in Dutchess County. The district’s fire … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-gifts